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University Procedure

Per Diem Allowances - Overseas Travel Procedure


Table of Contents
Purpose ......................................................................................................................................................... 1 Scope ............................................................................................................................................................ 1 Definition ....................................................................................................................................................... 1 Actions .......................................................................................................................................................... 1 How to apply for a Per Diem ................................................................................................................. 2 Travel diary requirements ....................................................................................................................... 3 ............................................................................................................................................................. 3 Responsibilities ...................................................................................................................................... 3 ............................................................................................................................................................. 3 Policy Base ................................................................................................................................................... 3 Associated Documents ................................................................................................................................... 3 Forms/Record Keeping .................................................................................................................................. 3 Implementation .............................................................................................................................................. 4

Purpose
Staff members who are required to travel overseas on official University business are entitled to claim the appropriate allowance to cover meal and incidental expenses.

Scope
This procedure applies to members of the University community to cover the cost of meals and minor incidental expenses whilst travelling on official University business. The payment of a per diem allowance is consistently applied and equitable to all staff. Per diem allowances are not for use in obtaining accommodation, air travel or for any private expenses.

Definition
Per Diem: A travel allowance that is paid in a lump sum to a staff member prior to their departure on an overseas University business trip. This amount is paid based on a set rate as defined in this procedure regardless of actual costs incurred. Are expenses such as meals not included in pre booked accommodation charges, in flight non alcoholic refreshments and food not included in fare charges, public transport etc., and excluding personal items

Incidental Expenses

Actions
Warning - Uncontrolled when printed! The current version of this document is kept on the UB website. Approval Authority: Director, Finance/Chief Financial Officer | Policy Sponsor: Manager, Procurement (Financial Services) | Original Issue: 20/08/2008 | Current Version: 01/09/2011 | Review Date: 01/09/2013 CRICOS Provider Number: 00103D Page: 1 of 4

University Procedure

Per diem allowances should not be claimed for expenses already provided or included in other costs paid for by the University such as. Conferences, workshops or seminars etc. In flight meals. Meals included in accommodation charges Private days of a University funded trip. A per diem must not be claimed for times when the employee is not on official university business or when costs are already covered using a University Purchasing card when reimbursement of expenditure fhas already been sought from the University by another method

Trip extensions/early return In circumstances whereby the traveller returns later than initially expected due to extra time spent on UB business a further claim will be allowed. Should a traveller return earlier than expected from a trip or ceases to undertake official University business earlier than expected, they will be required to reimburse the University for the days that they were allocated a per diem allowance on.

How to apply for a Per Diem


Australian taxation considerations A list of the per diem allowances can be found on the Australian Taxation Offices (ATO) website, On the UB .Policies webpage: Download the form Application for Per Diem Travel Allowance Complete the claim form according to your destination, ensure all details are complete and authorised by your authorising supervisor. Send the claim form to Finance for processing allow 14 days (2 weeks). Per diems will be paid directly into the employees bank account via the fortnightly staff payment run which occurs on the Friday of each non pay week. No direct cash payments will be made Should you have any concerns or require assistance, please contact Financial Operations on extension 9546. The following is provided for information purposes only and is not taxation advice. It is the staff members responsibility to determine their own taxation situation.

The payment of a Per Diem allowance will be processed through the Universitys fortnightly staff reimbursement payment run and will be reported on the annual Payment Summary (Group Certificate) as an Allowance. No tax will be withheld from this allowance and it is expected that individuals will declare the full value on their personal tax return. Substantiation exception for reasonable amounts - Where the amount claimed is no more than the applicable reasonable amount, substantiation of the claim with written evidence is not required for the staff members Income Tax Return.
Warning - Uncontrolled when printed! The current version of this document is kept on the UB website. Approval Authority: Director, Finance/Chief Financial Officer | Policy Sponsor: Manager, Procurement (Financial Services) | Original Issue: 20/08/2008 | Current Version: 01/09/2011 | Review Date: 01/09/2013 CRICOS Provider Number: 00103D Page: 2 of 4

University Procedure

Claims in excess of reasonable amounts - If the amount claimed is more than the reasonable amount, the whole claim for a work related deduction must be substantiated, not just the excess above the reasonable amount.

Travel diary requirements


Staff members are required to complete a Travel Expenses Diary for Fringe Benefits Tax (FBT) compliance for any travel that requires the employee to be absent from their normal place of residence for 6 or more nights, this includes both domestic and overseas travel, refer to the Travel Diary Guidelines for further information. The Travel Diary must be submitted within 30 days of return.

Responsibilities
The Manager, Finance Operations has responsibility for the maintenance of this procedure. UB Business Travellers have responsibity to observe and adhere to this procedure. Line Managers of UB Business travellers have reponsibility to oversee the processes relevant to ensure adherance to this procedure.

Policy Base
Travel Policy.

Associated Documents
Travel Diary Guidelines. Forms. Application for Per Diem Travel Allowance - Overseas Travel Only (XLS 69.5kb) Travel Record and Travel Expenses Diary (XLS 56.5kb) UB Funded Overseas Travel Application Form (DOCX 1380.7kb)

Forms/Record Keeping
Title Application for Per Diem Travel Allowance form Complete Travel Record and Expenses Diary Location Finance Finance Responsible Officer Minimum Retention Period Administration Officer 5 years - Finance Administration Officer 5 years - Finance

Warning - Uncontrolled when printed! The current version of this document is kept on the UB website. Approval Authority: Director, Finance/Chief Financial Officer | Policy Sponsor: Manager, Procurement (Financial Services) | Original Issue: 20/08/2008 | Current Version: 01/09/2011 | Review Date: 01/09/2013 CRICOS Provider Number: 00103D Page: 3 of 4

University Procedure

(Staff member to also retain a copy for their own records) Receipts and records of expenditure Recipient to retain a copy for their own records Per diem recipient 5 years

Implementation
The Procedure will be implemented throughout the University of Ballarat via: 1. an Announcement Notice under UB Communicate on the myUB Gateway website and through the University of Ballarat Policy - Recently Approved Documents webpage to alert the University-wide community of the approved Procedure, and 2. inclusion on the University of Ballarat Policy, Procedure and Forms website.

Warning - Uncontrolled when printed! The current version of this document is kept on the UB website. Approval Authority: Director, Finance/Chief Financial Officer | Policy Sponsor: Manager, Procurement (Financial Services) | Original Issue: 20/08/2008 | Current Version: 01/09/2011 | Review Date: 01/09/2013 CRICOS Provider Number: 00103D Page: 4 of 4